Find closest multiple of $18$ to $67$. We see that $3 \times 18 = 54$ is the nearest. Now subtract $54$ from $67$ to get reminder $13$. Add $3$ to quotient.
Find closest multiple of $18$ to $138$. We see that $7 \times 18 = 126$ is the nearest. Now subtract $126$ from $138$ to get reminder $12$. Add $7$ to quotient.
Since $12$ is less than $18$, stop the division. The reminder is $12$. The topmost line $037$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $37$.
